Director and/or chief accountant resigned: who will sign the old VAT invoices?

• Directors and/or chief accountants often face problems with signing tax invoices when the signatory is no longer employed
• The issue of signing tax invoices when the sole signatory is no longer employed is discussed in the latest tax code
• If there is only one person authorized to sign tax invoices, it is usually the director, and if they leave without signing all invoices, there is a problem with how to sign and register them
• Differences between signing VAT declarations and tax invoices are explained
• The responsibility for timely registration of tax invoices lies with the previous director, even if they were signed by the new director
• Verification of the right to sign tax invoices is based on data about the company’s director and chief accountant, and if they are no longer in their positions, the tax invoice will not be accepted

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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